摘 要近年来，全球经济处于快速发展阶段，市场竞争不断加剧。为了进一步占据市场份额，赊销方式快速进入各大公司，被视为大幅提升销售额的重要手段。在竞争十分激烈的状况下，赊销在促进产品销售、提高市场占有率和增加企业竞争力等方面发挥着重要的作用。为了加快货款回收、防范财务风险和提高经营效益，企业需要制定合理的信用保障制度，妥善处理好应收账款管理中涉及的难题。本文以某燃气有限公司为例，采用实地分析法、案例考察法、文献分析法等研究方法，对企业的应收账款管理现状进行分析，对该公司在应收账款管理中存在的客户信用体系不完善、相关数据混乱以及应收账款管理制度不健全、领导人缺乏法律意识及员工缺少相应素质等问题进行探讨。针对上述问题，结合该公司具体情况，研究这些问题产生的原因，完善该公司的客户信用评级制度及应收账款规章制度，对该公司应收账款中存在的问题提出解决措施，以提高该公司应收账款管理水平，从而提高公司的市场竞争力，促进企业持续发展。关键词：应收账款； 制度管理； 客户信用评级制度 AbstractIn recent years, the fierce competition caused by the developing economy creates massive credit sales which are treated as an important mean for enterprises to increase market occupation. Credit sales undoubtedly play an important role in promoting product sales, increasing market share and increasing the competitiveness of enterprises in an intensely competitive market. Therefore, in order to accelerate the recovery of account receivable, prevent the financial risk and improve the operating efficiency, enterprises need to develop a reasonable credit guarantee system, to deal with the relevant issues about account receivable management.This paper takes Zhangjiakou aode weiye Gas Co., Ltd. as an example and analyzes the current situation of the enterprise's account receivable management by adopting the field analysis method, case investigation method, literature analysis method and other research methods. Besides, the paper discusses some problems related to acco...
